IHTM23104 - Time limits and
reminding action: reference to Team Leader or TSS
Detailed monitoring of the VOA (
IHTM23002) referral and reviewing
procedures is dealt with by Team Leaders for Compliance Group
caseworkers or TSS for PC&S caseworkers. The instances where
you should refer your cases to the Team Leader are mentioned in the
detailed instructions contained in this section. However the
instances where referral is necessary include
- VOA delays beyond prescribed time limits
and matters are not back on track after issue of form VOA 4 (
IHTM23115) and any necessary follow-up
phone call (
IHTM23120)
- negotiations are stalling (
IHTM23089) and further action may be
necessary
- taxpayer unwilling to agree a value while
sale pending (
IHTM23086)
- valuation outstanding more than 12 months
after referral, or
- the report (
IHTM23143) on VO 1103 is
unsatisfactory
